EVERFLOW: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EVERFLOW
Largest movements
- Cash +€61,936
up €61,936 (+106.7%), from €58,064 to €120,000
mainly Net result for the year (+€43,935) and Tax, wage and social debts (+€35,685)
- Receivables within one year +€16,717
up €16,717 (+370.2%), from €4,515 to €21,232
of which Trade receivables: +€17,113
- Financial fixed assets -€3,750
down €3,750 (-82.4%), from €4,550 to €800
- Tangible fixed assets -€3,636
down €3,636 (-6.1%), from €59,265 to €55,629
of which Furniture and vehicles: -€3,511
- Reserves +€43,935
up €43,935 (+203.7%), from €21,563 to €65,498
- Tax, wage and social debts +€35,685
up €35,685 (+341.7%), from €10,443 to €46,128
of which Remuneration and social security: +€19,210
- Debts after one year -€9,707
down €9,707 (-17.4%), from €55,771 to €46,064
- Accrued charges and deferred income -€5,546
down €5,546 (-82.9%), from €6,689 to €1,143
- Trade debts +€5,176
up €5,176 (+123.4%), from €4,195 to €9,372
- Gross operating margin +€62,765
up €62,765 (+163.8%), from €38,314 to €101,078
- Staff costs +€24,690
up €24,690 (+1271.9%), from €1,941 to €26,632
- Taxes +€8,574
up €8,574 (+99.0%), from €8,661 to €17,235
- Depreciation +€4,136
up €4,136 (+111.1%), from €3,723 to €7,859
- Financial charges +€1,961
up €1,961 (+84.3%), from €2,327 to €4,288
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,655 | €212,219 | +€72,564 | +52.0% |
| Fixed assets | 21/28 | €63,815 | €56,429 | -€7,386 | -11.6% |
| Tangible fixed assets | 22/27 | €59,265 | €55,629 | -€3,636 | -6.1% |
| Plant, machinery and equipment | 23 | €26,074 | €24,727 | -€1,347 | -5.2% |
| Furniture and vehicles | 24 | €33,191 | €29,680 | -€3,511 | -10.6% |
| Other tangible fixed assets | 26 | - | €1,222 | +€1,222 | |
| Financial fixed assets | 28 | €4,550 | €800 | -€3,750 | -82.4% |
| Current assets | 29/58 | €75,840 | €155,790 | +€79,950 | +105.4% |
| Stocks and contracts in progress | 3 | €13,062 | €14,157 | +€1,095 | +8.4% |
| Stocks | 30/36 | €13,062 | €14,157 | +€1,095 | +8.4% |
| Amounts receivable within one year | 40/41 | €4,515 | €21,232 | +€16,717 | +370.2% |
| Trade receivables | 40 | €4,119 | €21,232 | +€17,113 | +415.4% |
| Other amounts receivable | 41 | €396 | - | -€396 | |
| Cash at bank and in hand | 54/58 | €58,064 | €120,000 | +€61,936 | +106.7% |
| Deferred charges and accrued income | 490/1 | €198 | €400 | +€202 | +101.8% |
| Total equity and liabilities | 10/49 | €139,655 | €212,219 | +€72,564 | +52.0% |
| Equity | 10/15 | €31,563 | €75,498 | +€43,935 | +139.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €21,563 | €65,498 | +€43,935 | +203.7% |
| Distributable reserves | 133 | €21,563 | €65,498 | +€43,935 | +203.7% |
| Amounts payable | 17/49 | €108,092 | €136,721 | +€28,629 | +26.5% |
| Amounts payable after more than one year | 17 | €55,771 | €46,064 | -€9,707 | -17.4% |
| Financial debts | 170/4 | €55,771 | €46,064 | -€9,707 | -17.4% |
| Amounts payable within one year | 42/48 | €45,631 | €89,513 | +€43,882 | +96.2% |
| Current portion of amounts payable after more than one year | 42 | €10,993 | €11,138 | +€146 | +1.3% |
| Trade debts | 44 | €4,195 | €9,372 | +€5,176 | +123.4% |
| Suppliers | 440/4 | €4,195 | €9,372 | +€5,176 | +123.4% |
| Taxes, remuneration and social security | 45 | €10,443 | €46,128 | +€35,685 | +341.7% |
| Taxes | 450/3 | €8,712 | €25,188 | +€16,476 | +189.1% |
| Remuneration and social security | 454/9 | €1,731 | €20,941 | +€19,210 | +1109.8% |
| Other amounts payable | 47/48 | €20,000 | €22,875 | +€2,875 | +14.4% |
| Accrued charges and deferred income | 492/3 | €6,689 | €1,143 | -€5,546 | -82.9% |
| Remuneration, social security and pensions | 62 | €1,941 | €26,632 | +€24,690 | +1271.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,723 | €7,859 | +€4,136 | +111.1% |
| Other operating charges | 640/8 | €98 | €1,242 | +€1,145 | +1172.9% |
| Gross operating margin | 9900 | €38,314 | €101,078 | +€62,765 | +163.8% |
| Operating profit (loss) | 9901 | €32,552 | €65,345 | +€32,793 | +100.7% |
| Financial income | 75/76B | - | €113 | +€113 | |
| Recurring financial income | 75 | - | €113 | +€113 | |
| Financial charges | 65/66B | €2,327 | €4,288 | +€1,961 | +84.3% |
| Recurring financial charges | 65 | €2,327 | €4,288 | +€1,961 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | €30,224 | €61,170 | +€30,946 | +102.4% |
| Income taxes | 67/77 | €8,661 | €17,235 | +€8,574 | +99.0% |
| Profit (loss) for the period | 9904 | €21,563 | €43,935 | +€22,372 | +103.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,563 | €43,935 | +€22,372 | +103.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.